IPPF对人民银行开展职业道德环境审计的启示

国际内部审计师协会(IIA)最新发布的《国际内部审计专业实务框架》(IPPF)明确提出内审要在评估和改善组织职业道德环境方面发挥积极的作用。本文概述了职业道德环境的内涵及其重要意义,分析了人民银行开展职业道德环境审计的必要性,并借鉴IPPF的职业道德环境审计框架体系,提出了对人民银行开展职业道德环境审计的启示。

推进人民银行内审转型的思考——基于IPPF的研究视角

随着人民银行各项业务的深化与发展,以及电子信息技术的广泛应用,内审部门必须跟上业务发展的步伐,提供综合的、全面的、有深度的内部审计信息,以达到改善组织治理的目的。在结合国际内审准则以及行业先进实务标准的基础上,对IPPF作为人民银行内审转型的标杆性及其内容进行了全面阐述,同时借鉴国际先进的审计理念、审计内容和形式、审计手段及审计人员素质培养等方面内容,就如何推进人民银行内审转型进行了探讨。

Human security and sexuality in the IPPF Africa Region

The influence of human security components on Sexual Reproductive Health and Rights （SRHR） of individuals was explored in four sub-Saharan Africa countries of Angola, the Democratic Republic of Congo, Liberia and Uganda from November 2008 to April 2009. The present results suggest that the major threat to human security is the competing economic demands that make it difficult for the population to prioritize reproductive health services in their household budgets. This study concludes that there are potential benefits of human security approaches for furthering the goals of SRHR initiatives, in line with the principles and guidelines expressed in the Maputo Plan of Action and the Millennium Development Goals （MDGs）. The results of this study suggest that IPPF Africa Region can start to prioritize economic security, community security and health security which have greatest impact on the reproductive health of the sub-Saharan African population. The key lesson learnt is that the effective use of family planning services mitigates the effects of other human insecurities, including economic, food, and health insecurities as its application in the families will reduce family size and demand on available resources.

IIA国际内部审计准则体系的新发展

为应对政治、经济、法律、科技等环境变化对内部审计带来的影响,国际内部审计师协会在世界范围内收集内部审计实践经验和先进理论成果,不断完善国际内部审计专业实务框架(IPPF),为各国内部审计事业的发展提供指引。基于此,简要梳理2009以来IPPF的变迁,重点剖析2024年新修订的IPPF的时代背景、《全球内部审计准则》框架结构及新发展。